Lodging the entry summary declaration and notification of arrival

• Basic information
• Particulars
• Carrier
• Notification of arrival

Basic information

Before the goods are brought into the customs territory of the Union, the entry summary declaration shall be lodged at the customs office of first entry, using the electronic ATLAS-EAS procedure (Art. 127 of Regulation (EU) No 952/2013 (Union Customs Code - UCC)). Alternatively, you may fill the entry/exit summary declaration form (IIA) online for submitting an entry summary declaration.

Where the operator is not able to lodge the declaration electronically, he or she shall use the paper-based Security and Safety Document (form 033023) in duplicate, supplemented, if there is more than one item, by a list of items (form 033024). The customs office of entry may also permit a commercial document to be used, as long as it contains the information required pursuant to Annex 9, Appendix D, of the Delegated Regulation (EU) 2016/341 supplementing the UCC as regards transitional rules (Delegierte Verordnung (EU) 2016/341 mit Übergangsbestimmungen - TDA). Further, form 033043 must be used for a notification of arrival, and where appropriate, also a relevant list of items (form 033043), as well as form 033046 for a diversion request within the framework of the contingency plan. More details are described in the ATLAS procedure instruction - in particular, see item 8.2.2.1.

Particulars

The information required is as stated in Annex, 9 Appendix A, TDA. For explanations please consult Title IV of the Information leaflet on customs declarations, summary declarations, and re-export notifications. The customs declaration cannot be lodged prior to presentation with the particulars required for the entry summary declaration. Neither can the entry summary declaration be lodged at an office other than the notified first customs office of entry.

Carrier

As a general rule, the party responsible for lodging the entry summary declaration is the carrier (Art. 127 (4) UCC). The entry summary declaration may be lodged by the carrier or instead by one of the persons named in Art. 127 (4) UCC).

"Carrier" means the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union (Article 5 (40) UCC). Usually this is the shipping line, the haulier, the airline or railway company. The carrier’s EORI number must be included in the entry summary declaration.

In ATLAS-EAS, the term "Verbringer" (mover) is used for the carrier.

Within the framework of sea or air transport charter agreements, or contractual agreements on the joint use of cargo space, the carrier shall be the person who has concluded a contract on the movement of goods into the customs territory and who has issued a bill of lading or an air waybill.
In the case of vessel sharing in sea transport or code sharing in air transport, both the parties to the contract issue their own bills of lading or air waybills, so they are seen as the carriers. Where, for instance, a vessel sharing agreement exists between two ship-owners, each of them shall lodge one entry summary declaration covering the goods for which that party has assumed responsibility of carriage into the Union’s customs territory. In this case the carrier may differ from the operator of the active means of transport, who would be responsible for lodging a diversion request or notification of arrival. In air transport there are also interline agreements. In these cases only one air waybill is issued by the airline operating the flight as the carrier, although freight of other airlines may be on board.

In the case of combined transport, the carrier shall be the person who operates the means of transport which, after entry into the customs territory of the Community, will move by itself as an active means of transport. In such cases, therefore, the carrier differs from the operator of the active means of transport. So, in the case of a goods vehicle on a Ro-Ro ship it is the driver, or the hauliers by which he is employed, who is deemed the carrier.

Notification of arrival

Further, the operator of the active means of transport (sea-going vessel or aircraft) crossing the border shall notify the arrival to the customs office of first entry (Art. 133 UCC). This notification of arrival, however, does not replace the presentation of goods to customs.

Notification of arrival may be given via ATLAS-EAS or by filling the online declaration form. If the latter method of notification is chosen, two printed and signed copies of the relevant form shall be presented at the customs office of entry where the means of transport actually arrives.